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PeerBasis
Compensation Comparability Determination

Sheffield Cemetery Association

Executive Director / CEO

EIN 250900424
PA · NTEE Y50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lee Goldthwaite, Executive Director / CEO ($6,101) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lee Goldthwaite — reported title “SEXTON”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$243 total compensation of comparable organizations → $38,456 $6,101
$80810th
$1,43425th
$7,249Median
$12,06875th
$20,44490th
$6,101This org · 48th
p10$808
p25$1,434
p50$7,249
p75$12,068
p90$20,444
$6,101

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to PA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Mumford Rural Cemetery Association NY$92,598 President $6,000 $5,437 2023
Chevra Ahavas Chesed Inc MD$96,228 Executive Director $15,000 $13,659 2024
Middle Creek Cemetery Association Inc TN$79,467 Secretary $12,500 $13,176 2023
Marilla Cemetery Association Inc NY$99,787 President $575 $507 2024
Harmony Cemetery Corporation MA$73,747 Clerk $2,995 $2,621 2024
Swedish Cemetery Inc CT$72,764 Caretaker $1,225 $1,119 2024
Jewish Cemetery Association Of Greater Waterbury Inc CT$70,081 Executive Director $11,000 $10,342 2023
St John's Cemetery At Springfield DE$69,714 Treasurer $1,200 $1,145 2024
The Cemetery Corporation SC$69,578 Secretary $20,642 $21,594 2023
Rising Sun Cemetery Association IN$69,157 Superintendent $37,440 $38,456 2024
Hopewell Cemetery AL$69,049 Secretary $29,414 $31,865 2023
Clinton Cemetery Association Inc NY$109,218 Superintendent $18,000 $15,843 2024
Lower Valley Union Cemetary Association NJ$67,685 Superintendent $10,587 $8,969 2025
Woodland Cemetery Association Inc NY$113,572 President $1,900 $1,722 2023
St James Cemetery Association PA$63,587 President $250 $243 2024
Union Cemetery Association Of OR$115,074 Sec/treasurer $3,600 $3,173 2025
The Farmington Cemetery Association NH$115,306 President $1,200 $1,080 2024
Mt Carmel Cemetery AR$115,425 Assistant Secretary $5,150 $5,805 2023
Hurley Cemetery Association NY$62,270 President/treas $8,000 $7,249 2023
Goshen Cemetery Inc IN$116,781 President $700 $740 2023
Martinsburg Fairview Cemetery Assoc PA$123,949 Sectreasurer $7,800 $7,576 2024
Starr Burying Ground Association CT$124,457 Superintendent $12,000 $10,959 2024
Louisiana Scottish Rite Foundation LA$129,490 Executive Dir. $10,435 $10,903 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to PA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default48th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted48th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Lee Goldthwaite) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 23 similarly situated organizations (Same NTEE sector (Y50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,101 is reasonable (approximately the 48th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.